Examples of Expenses

Examples of Expenses
Certain expenses are deductible whether or not you use your home for business. If you claim
business use of the home expenses, use the business percentage of these expenses to figure your
total business use of the home deduction. These expenses include the following:
• Real estate taxes
• Deductible mortgage interest
• Casualty loss
Other expenses are deductible only if you use your home for business. You can use the business
percentage of these expenses to figure your total business use of the home deduction. These
expenses generally include (but are not limited to) the following:
• Depreciation (see rulings)
• Insurance
• Rent
• Repairs
• Security system
• Utilities and Services